It will allow small and medium-sized employers to apply to HMRC to recover the costs of paying coronavirus-related SSP.

Employers are eligible if they have a Pay as You Earn (PAYE) payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees before the same date.

The repayment will cover up to two weeks of SSP and is payable if an employee is unable to work because they have COVID-19 or if they are self-isolating.

Employers will receive repayments at the relevant rate of SSP that they have paid to current or former employees for eligible periods of sickness starting on or after 13 March 2020.

Commenting on the launch, Angela MacDonald, Director General of Customer Services at HMRC, said: 'Our teams have worked hard to deliver this scheme for employers and their employees to ensure they get the support they need. We want employers to be secure in the knowledge they will receive help as they care for their staff during this difficult period.'